Decompose SPM MOOP premiums

[daphnehanse11]

Summary

• Splits SPM MOOP into explicit premium and non-premium components, using adds= for the SPM aggregates.
• Defines the SPM health insurance premium stack as other_health_insurance_premiums plus modeled Marketplace net, CHIP, Medicaid, and Medicare Part B premiums.
• Renames the computed Part B premium to medicare_part_b_premium, removes the generic medical_out_of_pocket_expenses aggregate, and keeps statutory medical-expense wrappers separate from the SPM definition.
• Adds medical_expense_health_insurance_premiums for SNAP/itemized/HUD/Medicaid-style medical expense definitions, while leaving health_insurance_premiums as a direct input used by pre-tax contribution and state-specific direct-premium logic.
• Gives other_health_insurance_premiums the medical MOOP uprating path.
• Bumps the package version to 1.673.0, which Derive other health insurance premiums policyengine-us-data#844 uses as its minimum clean MOOP dependency.

Addresses #8095 and part of #8168.

Definitions

• SNAP allowable medical expenses follow 7 U.S.C. 2014(e)(5) and 7 CFR 273.9(d)(3): snap_allowable_medical_expenses is the SNAP medical-cost definition and adds allowable health insurance premiums plus other allowable medical costs before the excess-medical deduction threshold is applied.
• Itemized medical expenses / itemized medical deduction inputs follow IRC Section 213(a) and 213(d)(1): itemized_medical_expenses is the tax medical-cost definition and adds allowable health insurance premiums plus other medical expenses before the AGI floor in medical_expense_deduction.
• SPM MOOP is kept as its own household/SPM definition: health insurance premiums plus non-premium out-of-pocket medical costs, with computed premiums replacing the pieces we can model.

Notes

This should be reviewed alongside PolicyEngine/policyengine-us-data#844, which derives other_health_insurance_premiums from reported non-Medicare premiums net of baseline modeled Marketplace, CHIP, and Medicaid premiums. Medicare Part B is modeled directly rather than carried through a reported-premium input.

Tests

• uv run python -m policyengine_core.scripts.policyengine_command test policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/credits/property_tax/mo_property_tax_credit.yaml policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/deductions/mo_pension_and_ss_or_ssd_deduction/integration_tests/mo_pension_and_ss_or_ssd.yaml policyengine_us/tests/policy/baseline/gov/states/mo/tax/income/income_tax/integration.yaml -c policyengine_us
• uv run python -m policyengine_core.scripts.policyengine_command test policyengine_us/tests/policy/baseline/household/expense/health/medical_expense_health_insurance_premiums.yaml policyengine_us/tests/policy/baseline/gov/hud/hud_adjusted_income.yaml policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/credits/nm_medical_expense_credit.yaml policyengine_us/tests/policy/baseline/gov/states/nm/tax/income/exemptions/nm_medical_expense_exemption.yaml policyengine_us/tests/policy/baseline/gov/hhs/medicaid/eligibility/categories/medically_needy/is_medically_needy_for_medicaid.yaml policyengine_us/tests/policy/baseline/household/cliff_gap.yaml policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/snap_excess_medical_expense_deduction.yaml policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/itemizing/itemized_medical_expenses.yaml policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/itemizing/medical_expense_deduction.yaml -c policyengine_us
• uv run python -m policyengine_core.scripts.policyengine_command test policyengine_us/tests/policy/baseline/gov/hhs/medicare/eligibility/medicare_part_b_premium.yaml policyengine_us/tests/policy/baseline/gov/hhs/medicare/costs/medicare_cost.yaml policyengine_us/tests/policy/baseline/household/income/spm_unit/spm_unit_medical_out_of_pocket_expenses.yaml policyengine_us/tests/policy/baseline/household/income/spm_unit/spm_unit_medical_out_of_pocket_expenses_medicare_part_b.yaml policyengine_us/tests/policy/baseline/household/income/spm_unit/spm_unit_spm_expenses_chip_premium.yaml policyengine_us/tests/policy/baseline/gov/usda/snap/income/deductions/snap_excess_medical_expense_deduction.yaml policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/itemizing/itemized_medical_expenses.yaml policyengine_us/tests/policy/baseline/gov/irs/income/taxable_income/deductions/itemizing/medical_expense_deduction.yaml -c policyengine_us
• bash -lc 'uv run coverage erase; FILES=$(gh pr diff 8178 --repo PolicyEngine/policyengine-us --name-only); SELECTIVE_TEST_MAX_TARGETS=25 SELECTIVE_TEST_MAX_FILES=250 uv run python policyengine_us/tests/run_selective_tests.py --coverage --files $FILES; uv run coverage report --fail-under=0 --skip-covered --skip-empty'
• uv run ruff format --check policyengine_us/variables/gov/states/mo/tax/income/subtractions/mo_qualified_health_insurance_premiums.py && uv run ruff check policyengine_us/variables/gov/states/mo/tax/income/subtractions/mo_qualified_health_insurance_premiums.py
• git diff --check

[codecov]

Codecov Report

✅ All modified and coverable lines are covered by tests.
✅ Project coverage is 100.00%. Comparing base (d888043) to head (0d097cf).
⚠️ Report is 3 commits behind head on main.

Additional details and impacted files

@@             Coverage Diff              @@
##             main     #8178       +/-   ##
============================================
+ Coverage   86.04%   100.00%   +13.95%     
============================================
  Files           3        32       +29     
  Lines          43       500      +457     
  Branches        2         2               
============================================
+ Hits           37       500      +463     
+ Misses          6         0        -6     

Flag	Coverage Δ
unittests	100.00% <100.00%> (+13.95%)	⬆️

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[daphnehanse11]

Read-only review pass before patching:

The failing Full Suite - Baseline (irs-household) check is caused by the new marketplace_net_premium term flowing through spm_unit_medical_out_of_pocket_expenses into pre-existing household/SPM expense fixtures that were not setting ACA Marketplace inputs explicitly. The log shows:

• policyengine_us/tests/policy/baseline/household/cliff_gap.yaml: the two TX spm_unit_net_income@2021 expectations are now lower by 6675.7188, consistent with an added Marketplace net premium expense.
• policyengine_us/tests/policy/baseline/household/income/spm_unit/spm_unit_spm_expenses_chip_premium.yaml: spm_unit_spm_expenses@2024 now includes about 6294.821 of Marketplace net premium on top of the intended CHIP premium assertion.

I did not see a hardcoded-value, parameter metadata, or period-handling issue in the small formula diff itself. The focused fix is to isolate those existing non-Marketplace tests by explicitly setting Marketplace net premium/take-up to zero where the fixture is testing CHIP/cliff behavior, while leaving the new Marketplace SPM MOOP coverage intact.

Patching this now in a fresh detached worktree under /tmp.

[MaxGhenis]

This doublecounts marketplace premiums in MOOP and doesn't connect it to other MOOP use cases like SNAP and IMD. Fixing

[MaxGhenis]

Reviewed MOOP decomposition and companion data sequencing; approving pending CI.